Valve seat



FIG. 1 is a perspective view of a valve seat showing our new design;

FIG. 2 is a front elevational view thereof, the right side elevational, the left side elevational, and the rear elevational views thereof being the same as the front elevational view thereof;

FIG. 3 is a top plan view thereof;

FIG. 4 is a bottom plan view thereof; and,

FIG. 5 is a sectional view thereof taken along line 5-5 of FIG. 3. 

CLAIM The ornamental design for a valve seat, as shown and described. 